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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 7484 Change of incumbent in office us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7484 26 U.S.C. § 7484 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7484 data/legal/raw/us/code/title-26/usc26.xml 6b6a7528c8e94dc05e8f056e98ecea52ac0a623ec93be7f6864c35b87a54ebe6 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 e95b987a192e87b0fc25eafa1511c9e2972264dfd4d222c58c2f43d7f9e81df3 2026-07-04 official
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26 U.S.C. § 7484 - Change of incumbent in office

Text

When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.